Round Gift Basket
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4602110700 | 35.0% | CN | US | Official Doc |
| 4602191800 | 39.5% | CN | US | Official Doc |
| 3926400010 | 15.3% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
| 7326908688 | 87.9% | CN | US | Official Doc |
Product Images
AI Analysis
π Round Gift Basket
π HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Pro-Level Import Strategy
π One Product, Multiple Classifications β Know the Difference to Avoid 45%+ Tariffs!
π¦ 1. Product Definition & Key Classification Criteria
A Round Gift Basket is a circular-shaped container used primarily for gift packaging, decoration, or presentation. Its classification depends entirely on material composition, structure, and intended use.
β οΈ Critical Determinants: - Material: Bamboo, willow, plastic, paper, steel, or other synthetic materials? - Form: Is it a woven basket? A rigid decorative box? A metal frame? - Function: Is it purely decorative? Or does it serve as a functional container?
π Common Misconception:
βItβs just a basketβ β Wrong!
The HS Code changes dramatically based on material, leading to tax differences of up to 87.9%.
π 2. HS Code Classification Matrix (2026 Official Tariff Table)
| HS Code | Product Description | Material Type | Use Case | Tax Rate |
|---|---|---|---|---|
4602.11.07.00 |
Round gift basket, woven from plant materials (e.g., bamboo, willow), used as a gift container | Natural plant fiber (woven) | Gift packaging, decorative presentation | 35.0% |
4602.19.18.00 |
Round basket, made of plant materials, not specified under 4602.11 | Other plant-based materials | General baskets, bags, or gift holders | 39.5% |
3926.40.00.10 |
Round gift basket, used for decoration or gift wrapping, made of plastic or paper | Plastic or paper | Decorative item, non-functional gift box | 15.3% |
3926.40.00.90 |
Round gift basket, classified as decorative item, made of plastic or synthetic materials | Synthetic/Plastic | Ornamental use, no functional storage | 15.3% |
7326.90.86.88 |
Round gift basket, made of iron or steel, classified as other ironεΆε | Iron or steel | Rigid metal frame, industrial-style gift basket | 87.9% |
π Pro Tip:
The same physical product can be classified under 5 different HS Codes β depending on material and intent.
One wrong code = 87.9% tax instead of 15.3% β Cost explosion!
π° 3. Detailed Tariff Breakdown (2026 US Customs & Trade Rules)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (inclusive)
π― 1. 4602.11.07.00 β Woven Plant Fiber Basket (Bamboo/Willow)
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 0.0% | No standard tariff on natural woven baskets |
| Section 301 (USITC) | +25.0% | Tariff under U.S. Trade Act 301 (China-specific) |
| Section 122 (IEEPA) | +10.0% | International Emergency Economic Powers Act (China/HK) |
| Total Tax | 35.0% | CIF Γ 35.0% |
| De Minimis Threshold | β Not applicable | No 8% de minimis relief for China-origin goods |
| Legal Basis | IEEPA:9903.01.25 β USITC:4602.11.07.00 β FOOTNOTE:9903.88.01 |
π Key Insight:
This code applies only to woven natural materials like bamboo or willow.
If itβs plastic-coated or synthetic, this code does NOT apply.
π― 2. 4602.19.18.00 β Other Plant Material Baskets
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 4.5% | Standard tariff for non-exempt plant-based baskets |
| Section 301 (USITC) | +25.0% | China-specific 301 tariff |
| Section 122 (IEEPA) | +10.0% | IEEPA 10% tariff on Chinese goods |
| Total Tax | 39.5% | CIF Γ 39.5% |
| De Minimis | β Not applicable | China-origin goods excluded |
| Legal Basis | IEEPA:9901.25 β USITC:4602.19.18.00 β FOOTNOTE:9903.88.01 |
π Why Higher Than 4602.11.07.00?
This code is for non-standard plant baskets β often includes treated, coated, or composite plant fibers.
Higher base duty = higher total tax.
π― 3. 3926.40.00.10 β Plastic/Paper Decorative Gift Basket
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 5.3% | Standard tariff on plastic/paper decorative items |
| Section 301 (USITC) | 0.0% | No 301 tariff on this category |
| Section 122 (IEEPA) | +10.0% | IEEPA applies to all Chinese-origin goods |
| Total Tax | 15.3% | CIF Γ 15.3% |
| De Minimis | β Not applicable | Still no 8% relief for China |
| Legal Basis | IEEPA:9903.01.25 β 3926.40.00.10 |
π Golden Rule:
If the basket is plastic, paper, or synthetic, and used for decoration only, this is the lowest-tax option.
Save 20%+ vs. plant fiber baskets.
π― 4. 3926.40.00.90 β Other Synthetic Material Gift Basket
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 5.3% | Same as above |
| Section 301 (USITC) | 0.0% | No 301 tariff |
| Section 122 (IEEPA) | +10.0% | IEEPA applies |
| Total Tax | 15.3% | Same as 3926.40.00.10 |
| De Minimis | β Not applicable | China-origin excluded |
| Legal Basis | IEEPA:9903.01.25 β 3926.40.00.90 |
π Note:
This code covers non-plastic synthetic materials (e.g., resin, fiber-reinforced plastic).
Same tax as 3926.40.00.10 β lowest rate for decorative items.
π― 5. 7326.90.86.88 β Iron/Steel Gift Basket
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 2.9% | Standard tariff on iron/steel products |
| Section 301 (USITC) | +25.0% | Applies to steel & aluminum products from China |
| Section 122 (IEEPA) | +10.0% | IEEPA 10% tariff |
| Steel/Aluminum Add-on | +50.0% | Critical! Applies to all iron/steel/aluminum goods from China |
| Total Tax | 87.9% | CIF Γ 87.9% |
| De Minimis | β Not applicable | China-origin goods excluded |
| Legal Basis | IEEPA:9903.01.25 β USITC:7326.90.86.88 β FOOTNOTE:9903.88.01 + STEEL/ALUMINUM ADD-ON: 9903.88.02 |
π π¨ WARNING:
This is the highest tariff in the list.
If your basket has any steel or iron frame, even if covered in fabric, this code applies.
Tax jumps from 15.3% β 87.9% β donβt underestimate this!
π οΈ 4. Pro-Level Customs Clearance Strategy (Real-World Tips)
β 1. Essential Documentation (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| β Product Photos (360Β°) | βοΈ | Show material, structure, and finish |
| β Material Certificate | βοΈ | Prove bamboo, plastic, or steel content |
| β Technical Specs | βοΈ | Include dimensions, weight, intended use |
| β Commercial Invoice | βοΈ | Must state βGift Basket β Decorative Useβ or βWoven Plant Fiberβ |
| β Packing List | βοΈ | Show if basket is standalone or part of a gift set |
| β Origin Certificate (CO) | βοΈ | If from Vietnam/Mexico, may qualify for lower tax |
| β Test Report (if synthetic) | βοΈ | Prove material composition |
β 2.η³ζ₯ζε·§οΌη³ζ₯ε£θ―οΌ
π₯ βMaterial First, Use Second, Code Last β One Mistake = 87.9% Tax!β
| Scenario | Correct HS Code | Wrong Code | Result |
|---|---|---|---|
| Bamboo-woven basket | 4602.11.07.00 |
3926.40.00.10 |
Tax: 35% β 15.3% β |
| Plastic gift basket | 3926.40.00.10 |
4602.19.18.00 |
Tax: 15.3% β 39.5% β |
| Steel-frame basket | 7326.90.86.88 |
3926.40.00.90 |
Tax: 87.9% β 15.3% β |
| Paper basket with ribbon | 3926.40.00.10 |
4602.11.07.00 |
Tax: 15.3% β 35.0% β |
β 3. Special Cases & Risk Mitigation
| Situation | Solution |
|---|---|
| Mixed material basket (e.g., bamboo + plastic) | Declare primary material; if plant fiber dominates β use 4602.11.07.00 |
| Gift set with basket + chocolates | Do NOT split β declare as one unit under basketβs HS Code |
| Custom-designed basket with metal frame | Use 7326.90.86.88 β even if covered in fabric |
| Export from Vietnam/Mexico | Apply for CO β may qualify for IEEPA exemption β 0% tax |
π 5. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.40.00.10 |
15.3% | None (if not 301-targeted) | High risk for China-origin |
| π¨π³ China | 4602.11.07.00 |
5% | CCC | No 301/IEEPA |
| πͺπΊ EU | 4602.11.07.00 |
0% (if CE) | CE | No extra tariffs |
| π¦πΊ Australia | 3926.40.00.90 |
5% | RCM | No IEEPA |
| π―π΅ Japan | 4602.19.18.00 |
0% | PSE | No extra tax |
π Insight:
China-origin goods face the highest tariffs in the US.
Vietnam/Mexico origin = 0% IEEPA β Massive savings.
π 6. Common Mistakes & How to Avoid Them
β Mistake 1: Calling a steel basket βplasticβ to avoid 87.9% tax
π Result: Audit, penalties, seizure, back taxes
β Mistake 2: Splitting a gift set into βbasket + chocolatesβ
π Result: Each item taxed separately β Total tax > 100%
β Mistake 3: Not declaring material type clearly
π Result: Customs delays, reclassification, surprise 87.9% bill
β Correct Approach:
βRound Gift Basket, Woven from Bamboo, Used for Holiday Gifts, 12β Diameter, Decorative Only β HS: 4602.11.07.00β
π― 7. Final Verdict: Your Basket, Your Tax
πΉ Bamboo/Willow? β
4602.11.07.00β 35.0%
πΉ Plastic/Paper? β3926.40.00.10β 15.3% β Best Option
πΉ Steel/Iron? β7326.90.86.88β 87.9% π¨ Avoid if possible!
π£ Take Action Now!
π Contact a US Customs Broker + Request HS Code Pre-Ruling
π Verify material composition before shipment
π Consider shifting origin to Vietnam/Mexico to avoid IEEPA & 301 tariffs
β¨ Pro Tip:
The difference between 15.3% and 87.9% is not just money β itβs profit, scalability, and survival.
π Remember:
βOne wrong HS Code = 87.9% tax. One right code = 15.3%. The choice is yours.β
πΌ Your productβs success starts with the right classification.
π¦ Donβt let a $10 basket cost you $100 in taxes.
π£ Ready to Export?
β Get your HS Code pre-approved
β Audit your material specs
β Switch origin if needed
π Go global β legally, safely, profitably!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.